外资公司如何缴纳税呢

I．Foreign invested consulting company is obligated to declare the following key taxes

外商投资企业应该缴纳如下主要税项

1. Business tax营业税

Business tax is taxable based on non-VAT revenue. This is normally service revenue. For taxpayers providing taxable services, transferring intangible assets or selling immovable properties, the Business Tax payable shall be computed on the basis of the turnover and by applying the applicable tax rate.

营业税是针对非增值税项的以服务为主的内容征收的税。对于提供服务、转让无形资产或者销售不可移动财产的情况，营业税应根据以下公式计算：

The formula for computing the tax payable is as follows:Amount of tax payable = Turnover * Applicable tax rate (for consulting 5%)Tax declaration papers should be filed and submit to tax bureau monthly even it is 0 tax.

应缴税额=营业额X适用税率（咨询类5%）

即使应缴税为0，也应每月向税务局申报。

Presently, there is no business tax reductions and exemptions which is applicable to consulting company.

2. Enterprise income tax企业所得税

The taxable items of the Foreign enterprise Income Tax are the net income from production, business operations and other income of the taxpayers.

Some of the regional government may also provide VAT return according to the agreement signed with WFOE.

只有在采购国产设备的情况下，才有可能有增值税退税。

地方政府留存的部分税可以退，但是具体的需要与当地区政府商讨并签协议。

3. Value Added Tax增值税

There are two types of VAT taxpayers, i.e. General VAT Taxpayer and Small-scale VAT Taxpayer.

有两中增值税纳税人，一般纳税人和小规模纳税人。

The criterion to differentiate between a General VAT Taxpayer and Small-scale VAT Taxpayer is the annual turnover. If the annual turnover of the trading company exceeds RMB 1,800,000, the trading WFOE can apply for General VAT Taxpayer status where the VAT rate is generally 17%. The calculation is based on the difference between input VAT and output VAT. The VAT rate for Small-scale VAT Taxpayer is 6% and there is no tax credit on input VAT. A benefit of a small-scale trading company is that it can apply for a preferential rate of 4% VAT.

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